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TMI Blog2023 (8) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... e been duly received in the premises of the assessee and has been accounted for under respective documents, where utilities manufacture of dutiable goods, hence the error in address mentioned in duty paying document only is technical in nature and therefore condonable. Further, it is an admitted fact that although the invoices were in the name of their Head Office, but the goods have been received in the factory at Gamharia Unit, which is registered with the Central Excise Department and the same has been used by the appellant for manufacture of their final product, which suffered duty. The appellant has correctly taken the cenvat credit on the impugned invoices - there are no merit in the impugned order and the same is set aside - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit has been taken by the unit at Gamharia. 2.1 Therefore, a show-cause notice was issued on 29.12.2010 by invoking extended period of limitation to deny cenvat credit availed by them during the period 01.04.2005 to 3 1.03.2009 alleging that as the invoices are not at the address of appellant and therefore, they are not entitled to avail the cenvat credit. 2.2 The matter was adjudicated. The Cenvat credit was denied. Consequently, the order for recovery of the same and the demand proposed in the show-cause notice, was confirmed along with interest and penalty was also imposed. 2.3 Against the said order, the appellant is before us. 3. The ld. Counsel appearing on behalf of the appellant, contended that the show-cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es is not mentioned of their Gamharia Unit and in the invoices, the address is mentioned of the Head Office. Therefore, the cenvat credit sought to be denied. The said issue has been dealt by the adjudicating authority in their own case for the subsequent period, wherein the adjudicating authority has observed as under : I further find that all the questioned invoices are addressed to M/s Anvil Cables Pvt. Ltd., 52/53, N.S. Road, Liluah, Howrah Unit, but in the invoices, it clearly mentioned the R.C.No.AACCA9943KXM002 that of M/s Anvil Cables Pvt. Ltd., Large Sector (IOC More), Tata Kandra Main Road, Gamharia, Seraikeila-Kharsawan, (Jharkhand) i.e. Jamshedpur Unit. The goods thereof were diverted by Liluah Unit to Jamshedpur Unit by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CERA objection, which has been settled by them . To unquote. Hence, the Ld. Adjudicator dropped the proceedings and same has been accepted by the Commissioner, Central Excise Service Tax, Jamshedpur on 03.02.2015. I also find that once the Inputs have been used in the manufacture of final products, credit cannot be denied despite the technical infirmities. In the present case the entries have been found in the RG- 23, Part-I supported by copies of Transportation Documents and Transport Permit under which goods under disputed invoices have been received at Jamshedpur Unit as proof of receipt and utilization of the said inputs by the assessee during the material period. The goods receipt note, which establish that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evious paras. Since, all the goods are covered by duty paying documents involved in Show Cause Notice which have been duly received in the premises of the assessee and has been accounted for under respective documents, where utilities manufacture of dutiable goods, hence the error in address mentioned in duty paying document only is technical in nature and therefore condonable. 7. Further, it is an admitted fact that although the invoices were in the name of their Head Office, but the goods have been received in the factory at Gamharia Unit, which is registered with the Central Excise Department and the same has been used by the appellant for manufacture of their final product, which suffered duty. 8. In that circumstances, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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